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House Bill 7160
118th Congress(2023-2024)
SALT Marriage Penalty Elimination Act
Introduced
Introduced
Introduced in House on Jan 31, 2024
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Introduced in House 
Jan 31, 2024
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Introduced in House(Jan 31, 2024)
Jan 31, 2024
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 7160 (Introduced-in-House)


118th CONGRESS
2d Session
H. R. 7160


To amend the Internal Revenue Code of 1986 to modify the limitation on the amount certain married individuals can deduct for State and local taxes.

IN THE HOUSE OF REPRESENTATIVES

January 31, 2024

Mr. Lawler (for himself, Mr. LaLota, Mr. Garbarino, Mr. D'Esposito, Mr. Molinaro, Mr. Kean of New Jersey, Mr. Harris, Mr. Mike Garcia of California, and Mrs. Kim of California) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to modify the limitation on the amount certain married individuals can deduct for State and local taxes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “SALT Marriage Penalty Elimination Act”.

SEC. 2. Modification of limitation on deduction for certain State and local taxes.

(a) In general.—Section 164(b)(6) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “In the case of a joint return for a taxable year beginning after December 31, 2022, and before January 1, 2024, if the taxpayer’s adjusted gross income for such taxable year is less than $500,000, subparagraph (B) shall be applied by substituting ‘$20,000’ for ‘$10,000’.”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2022.